89-1902 . � .
. �
. . � ��.a,.� �.!.-�.. C�k .�t
. , ;;r., �.
WMITE - CITV CLERK .
PINK � FINANCE COl1I1C11 /�
CANARV -DEPARTMENT G I TY OF A I NT PAU L /(/
BIUE -MAVOR _ Flle �O. _` ! ��
City Attny/PBB y�a � �
. O/ ftiZ �nce I� � Ordinance N 0.
Presented By
����� �
✓Referred To � Committee: Date .l�' �y—��
Out of Committee By Date
An ordinance o repeal section 402 .05
of the Saint Pa 1 Legislative Code and
to enact in li� thereof an authorized
gambling tax un er Minn. Stat . §349 . 212 ,
subd. 5 .
THE COUNCIL OF THE CITY OF SAIN PAUL DOES ORDAIN:
5 ction 1
STATEME T OF PURPOSE
The investigative fees all� wed by current ordinance do not
adequately recover the actual c sts of processing, investigating
and administering applications � or various lawful gambling
licenses and permits , nor the c sts of regulation and enforcement .
It is necessary to impose the � atutory three percent tax to recover
the direct and indirect costs � curred by the city to regulate all
forms of lawful gambling. Such tax will be imposed upon the gross
receipts (less prizes) of all o ganizations conducting lawful
gambling in the City.
a ction 2
Section 402 . 05 of the Sai' Paul Legislative Code is hereby
repealed in its entirety.
COUNCIL MEMBERS
Yeas Nays 6" Requested by Department of:
Dimond �
�� �'- ~ [n Favor
Goswitz �,`
Rettman } r � ���
scne��i � ,l,• ,4�� f_�° Against BY
Sonnen ,t!^ ` ; ��
Wilson �--`
' ' Form Ap roved by City Attorney
Adopted by Council: , Date
Ceatified Passed by Council Secretary BY
� �- 7-�
By
Approved by Mayoc: Date Approved by Mayor for Submission to Council
By BY
. � • * � �� • `• L I �'�`•���
DEPARTM[NTIOFFICEICOUNqI , DATE INITIATED
� ' Fi nance/�.i c�nse REEN SHEET No. c`J 7 6.�J
CONTACT PERSOPI i PHONE II�ITIAU OATE INITIAUDATE
ARTMENT DiRECTOR qTY OOUNGL
Chri sti ne Rozek/298-5056 �� ATTORNEY �CITY CLERK
MUST BE ON COUNCIL ACiENDA BY(DATE� IIWlTIIiO DOET DIRECTOR �FIN.t MOT.8ERVICEB DIR.
��R(�RASSISTANTI � Council R arch
TOTAL#�OF SIGNATURE PAGES (q.IP ALL L NS FOR SK,UdATURE� ,
ACTION REOUESTED:
Approval of an ordinance repealin ction 402;05 (Gambling Investigative Fees)
and replacing such fees with a 3% t on .net proceeds from charitable gambling.
r
RE TIONS:11PP►�W a��(R) COUNCIL I REPORT OPTIONAL
_PLANNINQ COMMISSION __pVIL�RVI(:£COMMISSION ANALYST � PHONE NO.
_qB COMMITTEE _
_STAFF _ COMMENTB: I p
_DISTRICT COURT _ ����l��p
I .
i
����Np��E�, OCT 121�9
iNm+nno�oe��,�,o�oaruNmr Mmo.wnu,wn.n.whsr..wny►: j
j � ���'� �i���� �
The State of Minnesota has auth ri d local governments to nlace a 3� tax
on net charitable gambling proc ed in lieu of an investinative �ee. All
tax proceeds must be used for t e egulation of lawful gambling in St. Paul .
;
�
+
ADVMITAtiES IF APPROYED:
�
provide funding to process andiin estigate new gambling licenses, to process
monthly paperwork and checks, #o ake on site inspection and investigate
complaints ;
;
;
,
;
i
as�wv,wr�s��wa�ovEO: ,
I
i
will decrease the amount of n�t roceeds available for the charity
sponsoring the gambling sessi�n . �
i
I
I
�
� ;
DISADVMITAGES IF NOT IIPPROVED: I
i
I
i Cou�cii Research Center.
j
i 4CT 121989
,
TOTAL AMOUNT OF TRANSACTION �T/I�VENUE lUDf�ETED(CIRCL.E ONE) YE8� NO
FUNDN�K�SOURCE ACTIVIT1f NUMSER
flNANpAL INFORMATION:(EXPWI� I
, . : : �'�y'-/Q4�
-2-
ection 3
A new section 402 . 05 of th Saint Paul Legislative Code is
hereby enacted to read as follo s :
"Sec. 402. 05 . Local Gambi n tax.
(a) Tax Im osed. There i hereby imposed a tax of
three 3 percent on he gross receipts from all
lawful. gambling takin place within the City of
Saint Paul and receiv d by any person or organ-
ization licensed purs ant to Minnesota Statutes ,
Chapter 349 . The ter gross receipts as used
herein means gross re eipts less prizes actually
paid out by the organ zation.
(b) Use of Tax Proceeds . All tax proceeds shall be
use or t e purpose f regulating lawful gambling
within the city.
(c) When Due and Payable. The tax imposed by this
chapter sha be due nd payable to the inspector
on or before the last day of the month next
succeeding the month n which the organization
collected gross recei ts from charitable gambling.
Remittance of the ful amount of the tax shall be
accompanied by comple ed monthly returns on forms
prepared by the inspe tor, containing all the
information required hereon. The inspector may
adopt or use all or p rts of state forms used
under chapter 349 .
(d) Tax �orms , Rules and egulations . The inspector
s a evise an urn s upon request to all those
required to pay the s id tax suitable form returns
on which to report an account for all taxes required
to be paid under this section. The inspector may,
upon notice and heari , adopt such rules and regu-
lations as may be nec ssary to effect collection
of the tax.
�q-�-��
. � � � . �. . �� �-���o�
-3-
(e) Report to State. In c mpliance with Minnesota
Statutes , section 349 . 12 , subd. 5 , the inspector
shall file by March 15 each year a report with the
Minnesota Gambling Con rol Board in the form
prescribed by said Boa d showing (1) the amount
of revenue produced by the tax during the preceding
calendar year, and (2) the use of the proceeds of
the tax.
(f) Late Pa ment Penalt� If a tax payment is not
rece e y t e inspec or on or before the due
date provided above, a late payment fee of 10%
of the total amount of tax proceeds due and owing
on any given due date hall be added to the tax ,
total and paid by the erson or organization before
the next monthly tax e date . An additional 10%
late payment fee shall be added to the total due
for each month during hich due tax proceeds are
not paid or withheld. Failure to make any required
tax proceeds nayment hall be sufficient grounds
for adverse action by the Council pursuant to
sections 310 . 05 and 3 0. 06 of the Legislative
Code, and the Council may impose payment of taxes
and late fees in full as a condition precedent to
further operation of he licensed activity, in
addition to any other penalties including suspension
or revocation.
�'g Q_7-�t
• . _ _
WH17E - CI TV CIERK
PINK - FINANCE GITY OF"' SAINT PAUL Council D� �
CANARV -DEPARTMENT
BLUE -MAVOR File NO. J��
•
O� in�nce Ordinance N 0.
Presented By
Referred To Committee: Date
Out of Committee By Date
-4-
Section 4
This ordinance shall take' effect and be in force on
January 1 , 1990, which is more� than thirty (30) days
following its passage, approva� and publication.
COUNCIL MEMBERS
Yeas Nays Requested by Department of:
Dimond
I-°ng [n Favor
Goswitz
Rettman
Scheibel Against BY
Sonnen
Wilson
Form Approved by City Attorney
Adopted by Council: Date -
Certified Passed by Council Secretary BY ����g
By
Approved by Mayor: Date Approved by Mayor for Submission to Council
By By